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Eliminate harmful side – effects of Controls System by designing Activity – Based Responsibility Accounting model
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This research has come out with that, function-based responsibility accounting system has harmful side – effects preventing it of achieving its controlling objective, that is, goal congruence, which are due to its un integrated measures, its focus on measuring measurable behaviors while neglecting behaviors that are hardly measured, and its dependence on standard operating procedures.

In addition, the system hypotheses and measures are designed to fit previous business environment, not the current environment.

The research has also concluded that the suggestive model, that is, activity-based responsibility accounting is designed to get ride of harmful side – effects of function-based responsibility system by eliminating the reasons behind these previous effects ,moreover, model hypotheses, objectives and measures fit current business environment and its requirements.

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Publication Date
Wed Dec 30 2015
Journal Name
College Of Islamic Sciences
The semantics of terms in terms of inclusiveness when Imam Ibn Hajar al-Askalani (d. 852 e) in his book Fath al-Bari: Door of worship - Practical models
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Praise be to Allaah.
My research has included the following: The field of application of semantics when fundamentalists are the book and the Sunnah. Imam Ibn Hajar agreed with the majority of fundamentalists that what is meant from the year (one word denotes one side on two things onwards), and agreed that the significance of the year specific to the rest of its members is not a definite and definite formulas of the public has the singular known as (the) Astragharism, and the plural known as ( The nationality stating that dumping, pluralism is defined as (add), and nakra, if it occurs in the context of the condition, denial and prohibition, the names of the condition, the connected names, and the word (all - all). And the year in whic

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Publication Date
Tue Apr 04 2017
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
EFFET OF SOME ISOLATION FROM FUGI BAGHDAD HOSPITAL ON PHYSIOLOGY OF LIVER, KIDNEY AND TESTIS IN ALBINO MALE MICE.: EFFET OF SOME ISOLATION FROM FUGI BAGHDAD HOSPITAL ON PHYSIOLOGY OF LIVER, KIDNEY AND TESTIS IN ALBINO MALE MICE.
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Some types of the fungus Aspergillus were isolated from some hospitals in the city of Baghdad (Imam Ali Hospital and Sadr General Hospital). The samples were taken by Transport media at a rate of three replicates of each place isolated from samples from different places within the hospital (waste, baths, the sick beds, corridors and room floors) for the purpose of isolating and diagnosing the fungus on the Czapeck Dox Agar media. It was noticed that the spread rate of fungus Aspergillus was 70% compared to other species that have emerged during the isolation process of the Sabouraud's Dextrose Agar media. The species A.niger (56.25%) was considered the most common type of fungus visible during the isolation process of the Imam Ali Hospit

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Publication Date
Tue Dec 29 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Impact of Electronic Payment systems on the Profitability of Banks: An applied research on a sample of Iraqi commercial banks
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Due to technological developments in the Iraqi banking sector, which is the use of electronic payment systems within the banking infrastructure. This has led to speed and accuracy in the completion of transactions, reduced costs, increased revenues and efficiency. This research examines the challenges and risks facing the Iraqi banking sector as a result of its use of electronic payment systems. And show its impact on the profitability of commercial banks. The research was based on the main hypothesis that there is a statistically significant moral impact relationship between electronic payment systems and the profitability of banks. Iraqi commercial banks were chosen as a research community, All Iraqi commercial banks that parti

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Publication Date
Fri Aug 20 2021
Journal Name
Iraqi Journal Of Laser
Design and Analysis of BIMD Double Clad MMF -MZI Using Optiwave Simulation
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This work focused on principle of higher order mode excitation using in- line Double Clad Multi-Mode Mach-Zehnder Interferometer (DC-MM-MZI). The DC-MM-MZI was designed with 50 cm etched MMF. The etching length is 5cm. The tenability of this interferometer was studied using opt grating ver.4.2.2 and optiwave
ver. 7 simulator. After removing (25, 35, 45, 55) μm from MMF and immersing this segment of MMF with water bath contained distilled water and ethanol, in addition to, air. Pulsed laser source  centered at 1546.7nm ,pulse width 10ns and peak power 1.33mW was propagated via this interferometer Maximum modes were obtained in case of air surrounded media which are 9800 and 25 um removed cladding layer, with peak power 49.800 m

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Publication Date
Thu Dec 01 2011
Journal Name
Iraqi Journal Of Physics
Electronic diagnostics system for the analysis of laser beam profile
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In this work the analysis of laser beam profile system ,using a two dimensional CCD (Charge Coupled Device) arrays, is established. The system is capable of producing video graphics that give a two dimensional image of laser beam. The video graphics system creates color distribution that represent the intensity distribution of the laser beam or the energy profile of the beam. The software used is capable of analyzing and displaying the profile in four different methods that is , color code intensity contouring , intensity shareholding, intensity cross section along two dimension x-y, and three dimensional plot of the beam intensity given in the same display.

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Publication Date
Tue Sep 01 2015
Journal Name
Journal Of Engineering
Dynamic Analysis of Fluid – Structure Interaction of Axial Fan System
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Fluid-structure interaction method is performed to predict the dynamic characteristics of axial fan system. A fluid-structure interface physical environment method (monolithic method) is used to couple the fluid flow solver with the structural solver. The integration of the three-dimensional Navier-Stokes equations is performed in the time Doman, simultaneously to the integration of the three dimensional structural model. The aerodynamic loads are transfer from the flow to structure and the coupling step is repeated within each time step, until the flow solution and the structural solution have converged to yield a coupled solution of the aeroelastic set of equations. Finite element method is applied to solve numerically

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Publication Date
Sat Jun 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Measuring the Performance of IT Governance According to COBIT5 Framework by Using the Balanced Scorecard
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The research aims to clarify the COBIT5 framework for IT governance and to develop of a criterion based on Balanced Scorecard that contributes in measuring the performance of IT governance. To achieve these goals, the researchers adopted the deductive approach in the design of balanced scorecard to measure the IT governance at the Bank of Baghdad that was chosen because it relied heavily on IT.

The research has reached a number of conclusions, the most important of which is that the performance of IT department in the Bank of Baghdad falls within the good level that requires constant monitoring, the most committed items of Balanced Scorecard by the Bank were customer, internal operation, growth and finally the financial item; IT

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Publication Date
Thu Feb 04 2016
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
Economic losses caused by mole cricket Gryllotalpa gryllotalpa on some vegetable plants and agricultural crops: Economic losses caused by mole cricket Gryllotalpa gryllotalpa on some vegetable plants and agricultural crops
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The study was conducted to estimate the economic losses caused by insect mole cricket Gryllotalpa gryllotalpa on some agricultural crops and Potato tubers in collage of Agriculture- Abu Ghraib season 2012-2013. Study showed Mole cricket caused percentage of infestation in spring potato tubers variety Luciana reached to 11.61% and the percentage of loss in weight of tubers reached 18.88%. The study showed that addition of animal manure (organic fertilizer) to the soil when planting potatoes in the autumn increased the incidence of infestation and the number of tunnels caused by mole cricket which led to from increased economic losses. When matured potato tubers were left for a longer period in the soil percentage of infestation by mole cr

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Publication Date
Tue Mar 01 2016
Journal Name
Al-academy
Metaphor in product design: قيس والي عباس
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Addresses current research to the subject of metaphor as a field important in the design of industrial product, so it was a problem search: Does industrial product which is designed mainly to reflect the principle of metaphor role in receiving, and how the application of mechanisms theory correct as stipulated in institutions metaphor properly for this orientation in achieving those metaphors. What are the relations of reciprocity that influenced the establishment of the design and construction of the system for industrial product, the objectives of the research were standing on the interactive nature of the relations between the metaphor and the process of industrial product design? And identify strengths and weaknesses in the processes

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Publication Date
Sun Jun 16 2024
Journal Name
مجلة كلية التربية للبنات
تصميم حقيبة احصائية الكترونية لأخصائي المعلومات و المكتبات
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